{"id":3933,"date":"2024-02-15T22:58:14","date_gmt":"2024-02-15T18:58:14","guid":{"rendered":"https:\/\/www.macisconsulting.az\/?p=3933"},"modified":"2024-02-15T22:58:14","modified_gmt":"2024-02-15T18:58:14","slug":"what-is-the-market-price","status":"publish","type":"post","link":"https:\/\/www.macisconsulting.az\/en\/bazar-qiymeti-nedir\/","title":{"rendered":"What is the market price?"},"content":{"rendered":"<p>Market price means the price of goods (service, work) determined by the interaction of demand and supply.<\/p>\n<p><a href=\"https:\/\/www.taxes.gov.az\/az\/page\/ar-vergi-mecellesi\">Tax Code<\/a> unless other circumstances specified by This price is also considered as the market price.<\/p>\n<h3>Calculation of taxes taking into account the market price<\/h3>\n<p>Calculation of taxes based on the market price can be carried out in the following cases:<\/p>\n<ul>\n<li>when barter (exchange of goods), import-export operations are carried out;<\/li>\n<li>when economic transactions are carried out between mutually dependent persons;<\/li>\n<li>Within 30 days, the level of prices applied by taxpayers to goods (services, work) of the same type or with the same characteristics, taking into account the losses caused by deterioration within the norms of natural loss, from the level of prices during appropriate transactions for similar goods (services, work) in the market\n<ul>\n<li>from 20 percent in the field of construction and production activities,<\/li>\n<li>from 10 percent in the field of wholesale trade activity,<\/li>\n<li>when it differs by more than 30 percent (higher or lower) in other areas of activity;<\/li>\n<\/ul>\n<\/li>\n<li>if the property of the enterprise is insured at a price higher than the residual value;<\/li>\n<li>when there is a need to determine the amount of the monthly rent of real estate;<\/li>\n<li><em>goods during the tax control measure (<\/em><em>service, work<\/em><em>) documents for submission<\/em><em> when not available or <\/em><em>unless submitted by the taxpayer.<\/em><\/li>\n<\/ul>\n<h3>Factors affecting the market price<\/h3>\n<p>When the market prices of goods (services, work) are determined, the following factors influence the price:<\/p>\n<ul>\n<li>volume of shipped goods (rendered services, performed works) (volume of the commodity lot);<\/li>\n<li>term of fulfillment of obligations and terms of payment;<\/li>\n<li>changes in supply and demand for goods (service, work), (increases and decreases in consumer demand depending on the season);<\/li>\n<li>the country of origin of the goods, the place of delivery or purchase;<\/li>\n<li>conditions of shipment of goods (service, work);<\/li>\n<li>the level of goods quality and consumption indicators;<\/li>\n<li>in connection with the implementation of the marketing policy, bringing goods (services, work) to the new market, introducing new goods (services, work) that have no analogues, providing samples of goods for consumers to familiarize themselves with;<\/li>\n<li>when determining the market prices for providing services, performing works, repair, construction, installation works, education, rent, transport, medical services and other fields, the area where the services are provided, where the works are performed, their quality indicators and all the conditions that can affect the prices are taken into account.<\/li>\n<\/ul>\n<p>When the prices related to the quality of the goods (service, work) are determined at a level lower than the market prices, the level of quality must be confirmed.<\/p>\n<h3>Assessment methods<\/h3>\n<p>If there is no transaction with goods of the same type or the same characteristics (service, work) in the corresponding commodity market, and if it is not possible to collect information about market prices from official and open sources, the following valuation methods can be used:<\/p>\n<p><em>Based on resale price.<\/em> The market price of goods (service, work) is determined based on the resale price of those goods. The market price is determined by deducting the applied surcharges from the resale price.<\/p>\n<p><em><strong>A method of collecting value.<\/strong> <\/em>Market prices are calculated by adding up the profit and justified costs of the provider of goods (service, work).<\/p>\n<p>If it is not possible to determine the market prices by one of the specified methods, the market prices are determined by an expert engaged on the basis of the contract.<\/p>\n<p>The established market prices are used for taxation purposes. Goods (service, work) are recorded at the actual sales price in accordance with the law.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>As a Macis Consulting company, we provide a number of services to business owners who want to operate both as an individual entrepreneur and as a legal entity. Our company has been providing its business partners with both forms of business creation, accounting services, audit and legal process services for years.\u00a0<a href=\"https:\/\/www.macisconsulting.az\/en\/contact\/\" target=\"_blank\" rel=\"noopener\">Contact us<\/a>\u00a0get all the accounting, financial and legal services your business needs.<\/strong><\/p>\n<h3><strong>SEE ALSO: <a href=\"https:\/\/www.macisconsulting.az\/en\/calculation-and-payment-of-property-tax\/\">Calculation and payment of property tax<\/a><\/strong><\/h3>","protected":false},"excerpt":{"rendered":"<p>Bazar qiym\u0259ti mal\u0131n (xidm\u0259t, i\u015f) t\u0259l\u0259bl\u0259 t\u0259klifin qar\u015f\u0131l\u0131ql\u0131 t\u0259siri il\u0259 m\u00fc\u0259yy\u0259n olunan qiym\u0259ti dem\u0259kdir. Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n olunan ba\u015fqa hallar n\u0259z\u0259rd\u0259 tutulmam\u0131\u015fd\u0131rsa, vergitutma m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn mallar\u0131n qiym\u0259ti t\u0259r\u0259fl\u0259rin \u0259m\u0259liyyatda t\u0259sbit etdikl\u0259ri qiym\u0259t q\u0259bul edilir. Bu qiym\u0259t, h\u0259m\u00e7inin bazar qiym\u0259ti kimi q\u0259bul edilir. Bazar qiym\u0259ti n\u0259z\u0259r\u0259 al\u0131naraq vergil\u0259rin hesablanmas\u0131 Bazar qiym\u0259ti n\u0259z\u0259r\u0259 al\u0131naraq vergil\u0259rin hesablanmas\u0131&#8230;<\/p>","protected":false},"author":1,"featured_media":3934,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[36],"tags":[126,106],"class_list":["post-3933","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-biznes-terminler","tag-bazar-qiymti","tag-transfer-qiymti"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Bazar qiym\u0259ti n\u0259dir? - Macis Consulting<\/title>\n<meta name=\"description\" content=\"Bazar qiym\u0259ti mal\u0131n (xidm\u0259tin, i\u015fin) t\u0259l\u0259bl\u0259 t\u0259klifin qar\u015f\u0131l\u0131ql\u0131 t\u0259siri il\u0259 m\u00fc\u0259yy\u0259n olunan qiym\u0259ti dem\u0259kdir.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.macisconsulting.az\/en\/what-is-the-market-price\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Bazar qiym\u0259ti n\u0259dir? 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